The court may hear the testimony, or, upon its own motion, may appoint a master with respect to all or any of the matters involved in the real estate tax assessment or tax exemption appeal to issue a report and recommendation. The order of appointment shall specify the matters which are referred to the master.
Wash. Cnty. Pa. 5000.6
The Court possesses the inherent authority to appoint a master to assist it in performing its various functions, including the production of advisory opinions regarding tax assessment appeals. Appeal of 322 Blvd. Associates, 600 A.2d 630 (Pa. Commw. Ct. 1991) .